Tax Officer Vs. M/S. Harichand  INSC 1673 (23 October 2009)
APPELLATE JURISDICTION CIVIL APPEAL NO.7103 OF 2009 (Arising out of S.L.P. (C)
No.13251 of 2009) Assistant Commercial Taxes Officer ...Appellant(s) Versus
M/s. Harichand ...Respondent(s)
O R D E R
appears for the respondent, though served.
present case, prima facie, we find this to be a case of evasion of tax as the
assessee carried the goods in a manner by which he was able to avoid the check
post. This question has not been decided by the High Court. The High Court dismissed
the Revision saying that no question of law arises. We have passed several
orders criticizing the manner of disposal of Tax Revisions by the High Court in
a perfunctory manner.
afore-stated reasons, we set aside the impugned order and remit the matter to
the High Court for de novo consideration in accordance with law.
appeal is, accordingly, allowed with no order as to costs.
......................J. [S.H. KAPADIA]
......................J. [AFTAB ALAM]
October 23, 2009.